SCHEDULES
SCHEDULE 5Non-UK resident companies carrying on UK property businesses etc
PART 2Supplementary & Consequential amendments
23CTA 2009
1
Section 792 (reallocation of charge within group) is amended as follows.
2
Omit subsection (5).
3
In subsection (6) for “makes further provision” substitute “sets out further requirements”.
4
After subsection (6) insert—
6A
Section 793A makes provision about the effect of elections under this section.
5
In subsection (8) after “793” insert “, 793A”.